{"id":10197,"date":"2018-11-20T10:00:30","date_gmt":"2018-11-20T08:00:30","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=10197"},"modified":"2018-12-13T13:35:38","modified_gmt":"2018-12-13T11:35:38","slug":"the-effect-of-transfer-pricing","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-effect-of-transfer-pricing\/","title":{"rendered":"Maulana, Taufiq Marwa, Tertiarto Wahyudi, The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables"},"content":{"rendered":"

[vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification<\/strong>: M41; M48.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text]<\/p>\n

DOI<\/strong>:\u00a0https:\/\/doi.org\/10.31521\/modecon.V11(2018)-20<\/a><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Maulana<\/strong>, The student of Sriwijaya University,\u00a0 Palembang Indonesia<\/p>\n

e-mail<\/strong>: ylelmou@gmail.com<\/a><\/p>\n

Taufiq Marwa<\/strong>, The Lecturer of Sriwijaya University, Palembang, Indonesia<\/p>\n

Tertiarto Wahyudi<\/strong>, The Lecturer of Sriwijaya University, Palembang, Indonesia<\/p>\n

The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables<\/h2>\n

Abstract. Introduction<\/strong>. Tax avoidance are strategies and techniques that take advantage of grey areas contained in the tax law itself. The different interests between business people and the tax office make tax avoidance a common practice. The data in this study is secondary data from Indonesia Stock Exchange. Population of this research were 41 mining companies which are listed in Indonesian Stock Exchanges in during period 2013-2017. The number of companies that will be used for the sample in this study are 16 companies. The analytical tool used in this study is multiple analysis with moderating variables<\/p>\n

Purpose<\/strong>. The purpose of the article is to investigate and get empirical evidence about the effect of transfer pricing, financial distress, and capital intensity on the tax avoidance with firm size as a moderator variable.<\/p>\n

Results<\/strong>. The results showed that transfer pricing significantly affected tax avoidance, positive influence, financial distress significantly affected tax avoidance, negative influence, while capital intensity did not significantly affect tax avoidance, and firm size did not moderate the relationship between transfer pricing, financial distress, and capital intensity on tax avoidance<\/p>\n

Conclution<\/strong>. Financial distress and transfer pricing are variables that must be considered because they show a significant influence on tax avoidance, especially transfer pricing, government regulations related to transfer pricing have proven effective in combating tax avoidance.<\/p>\n

Keywords<\/strong>: Transfer Pricing; Capital Intensity; Financial Distress; Firm Size; Tax Avoidance.<\/p>\n

References:<\/strong><\/p>\n

    \n
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    Received<\/strong>: 30 October 2018<\/p>\n

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    Maulana, Taufiq,\u00a0M. and Tertiarto,\u00a0W. (2018). \u201cThe Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables\u201d, Modern Economics<\/em>, vol.\u00a011(2018), pp.\u00a0122-128. DOI: https:\/\/doi.org\/10.31521\/modecon.V11(2018)-20.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification: M41; M48.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text] DOI:\u00a0https:\/\/doi.org\/10.31521\/modecon.V11(2018)-20 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Maulana, The student of Sriwijaya University,\u00a0 Palembang Indonesia e-mail: ylelmou@gmail.com Taufiq Marwa, The Lecturer of Sriwijaya University, Palembang, Indonesia Tertiarto Wahyudi, The Lecturer of Sriwijaya University, Palembang, Indonesia The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables Abstract.
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[102,67],"tags":[103],"class_list":["post-10197","post","type-post","status-publish","format-standard","hentry","category-11-2018","category-articles","tag-11-2018"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/10197"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=10197"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/10197\/revisions"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=10197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=10197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=10197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}